CITY OF FAIRFIELD
RESOLUTION NO. 2025-229
IMPLEMENTING A NEW PAYMENT RULE PURSUANT TO CHAPTER 18.42 OF THE FAIRFIELD
MUNICIPAL CODE TO ALLOW AN ANNUAL OR QUARTERLY BILLING OPTION FOR UTILITY USER
TAX PAYMENTS
WHEREAS, Fairfield Municipal Code Section 18.42 currently requires any domestic or foreign corporation, firm, association, syndicate, joint stock company, partnership of any kind, joint venture, club, Massachusetts business or common law trust, society to submit their utility user tax to the Tax Administrator of the City of Fairfield on a monthly basis; and
WHEREAS, processing utility user tax payments in an amount less than $50 a month creates an administrative burden due to its associated processing costs on service providers and the City of Fairfield; and
WHEREAS, the Finance Department would like to provide an annual and quarterly payment option to Section 18.42 for the payment of utility user tax if the total amount to be paid to the City is less than $50 a month; and
WHEREAS, the Tax Administrator pursuant to Section 18.45(b), “shall have the power to adopt rules and regulations consistent with the provisions of this chapter for the purpose of carrying out and enforcing the payment, collection and remittance of the taxes herein impose;” and
WHEREAS, the Tax Administrator p ursuant to Section 18.45(c), may “make administrative agreements to vary the strict requirements of this chapter so that collection of any tax imposed herein may be made in conformance with the billing procedures of a particular service supplier so long as said agreements result in collection of the tax in conformance with the general purpose and scope of this chapter;” and
WHEREAS, the Tax Administrator has the power to adjust the payment frequency for a specific threshold amount as needed to ensure administrative efficiency and cost effectiveness for the purpose of carrying out and enforcing the payment, collection, and remittance of the taxes imposed by Chapter 18 of the Fairfield Municipal Code.
NOW, THEREFORE , THE CITY COUNCIL OF THE CITY OF FAIRFIELD HEREBY RESOLVES AS FOLLOWS:
Section 1. The Tax Administrator shall have the power to adopt a new payment rule to allow for annual or quarterly billing for utility user tax payments for any amount less than $50 a month for the purpose of carrying out and enforcing the payment, collection, and remittance of taxes imposed by Chapter 18 of the Fairfield Municipal Code.
RES. NO. 2025-229
Section 2. A copy of this rule shall be on file in the office of the Tax Administrator.
Section 3 . In order to effectuate this rule , the Tax Administrator , or his or her designee, is authorized to make all the administrative agreements necessary to implement this resolution so the collection of any tax imposed herein results in the collection of the tax in conformance with the general purpose and scope of Chapter 18 of the Fairfield Municipal Code.
PASSED AND ADOPTED this 18th day of November 2025, by the following vote:
AYES: MEMBERS: MOY/BERTANI/CARR/PANDURO/SANDHU/TONNESEN/WILLIAMS NOES: MEMBERS: _________________________________________________ ABSENT: MEMBERS: _________________________________________________ ABSTAIN: MEMBERS: _________________________________________________
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MAYOR
ATTEST:
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CITY CLERK